Reinstatement of Tax Practitioner

Personal Details

person
Note: Please review the below information with regards to your Tax Practitioner application and ensure that it is same as your SARS’ e-filing profile.
The information that is greyed out below may only be updated under the page Profile (From the dashboard, click on “Profile” and then “Contact Details” or/and "Personal Details")

Full Name

Initials

SAICA ID Number

Email Address

Mobile Phone

Date of Birth

badgeE-Filing Details

Income Tax Reference Number *

Provide us with your Tax Practitioner No *

ID type

ID Number/Passport ID Number

Passport Expiry Date

Country of Issue *

pin Postal Address

Address Line 1

Address Line 2

Address Line 3

Country

Province/State

Zip Code

Suburb

pin Physical Address

Address Line 1

Address Line 2

Address Line 3

Country

Province/State

Zip Code

Suburb

personPlease confirm if you meet following requirements for minimum qualifications and experience

NQF level 6 and above with at least one accounting module and one tax module, plus at least 1 year’s tax working experience

Yes No

NQF level 5 plus at least 4 years’ tax working experience.

Yes No

NQF level 4 plus 10 years' tax working experience. The tax working experience must be verifiable by the employers or clients

Yes No

Please attach your resume/cv for the above selected qualification *

badgeYou may not proceed with this application if you do not comply with the Declaration below

I have read and complied with SAICA By-laws and Code of Professional Conduct applicable to my professional activity and I am tax compliant in all material respects in the conduct of my personal tax affairs on the date of this application. *

Yes No

My membership has not been terminated within the last five years because of serious misconduct and I am not facing any on-going or pending disciplinary action with any other recognised controlling body. *

Yes No

I have not been convicted of theft, fraud, forgery or issuing a forged document and/or any offence of which dishonesty is an element and I confirm that I have not committed any such offence/s in the last five years. *

Yes No

I have not been convicted of nor have I been accused of a serious tax offence within the last five years and there are no on-going or pending prosecution against me for serious tax offences. *

Yes No

badge CPD Declaration

I will abide with the requirement of obtaining a minimum of 18 verifiable CPD hours annually as a registered tax practitioner (pro-rata for less than a year) and I will maintain relevant records for all my CPD. The SARS requirement is that 18 CPD hours must be split between:

1. 10 tax hours,

2. 2 ethics hours and,

3. 6 hours relating to the service provided by the individual, for example, audit, financial reporting, etc. If the tax practitioner provides only tax services, then presumably additional tax CPD hours will fulfil this requirement (attending training for the service provided, i.e., tax, audit, and financial reporting training). Tax practitioners must obtain proof of attendance, e.g., a Certificate showing CPD hours and attendance registers

The CPD requirement applies from the date of registration (that is, apportionment applies).

Yes No

attach_file Checklist Documents

ID/Passport copy. *

add Add Document

SARS' Tax Compliance Letter and PIN. *

Please Insert Pin No*

add Add Document

Affidavit confirming your criminal free status. *

add Add Document

Note : Please click the “Download Affidavit” button to download the affidavit template you need to complete and have it commissioned by a Commissioner Of Oaths. You will need to upload the duly completed affidavit here in Supporting Documents section (we will not accept any other affidavit that is worded differently). *

Letter of good standing from releasing RCB. *

add Add Document

Download PDF for Affidavit

person I understand and acknowledge that:

Activation of SAICA Tax Practitioner Status: Registration as Tax Practitioner is a dual process. Therefore you are required to provide SAICA with your SARS’ Tax Practitioner number after SAICA confirms successful submission of your details on SARS’ e-filing. Failure to provide SAICA with your SARS’ Tax Practitioner number will mean your application will be considered incomplete and therefore it may be rejected for that very reason.

Also note, reinstatement of your tax practitioner status, with SAICA as the RCB, will only be processed if it is received within less than six months from the date is was deactivated as a result of either non-payment of the Annual Tax Practitioner Fee or Membership Annual Subscription Fee or your resignation as a member/associate of SAICA. Provided, always, that SAICA has not closed off receiving reinstatement applications for tax practitioners – in which case, you would be required to submit an application as a new Tax Practitioner.

Annual Tax Practitioner Fee: SAICA levies an annual tax practitioner fee due on 1 January of each calendar year. The fee schedule is available on our website. This fee is required regardless of when you are approved as a tax practitioner with SAICA as the Recognised Controlling Body (RCB). Failure to pay this fee may result in SAICA removing itself as your RCB on SARS' e-filing, which would mean you may not practice as a tax practitioner while not linked on e-filing with any other RCB.

Fees Applicable to Reinstatement: You will be required to pay for any outstanding Annual Tax Practitioner Fee, if your tax practitioner status was terminated due to non-payment, plus the full amount for the current year’s Annual Tax Practitioner Fee.

Designation Member Fee: You are also required to pay your designation member fee, i.e. the annual membership subscription fee for the CA, AGA, AT designations, in addition the Annual Tax Practitioner Fee. Please note that SAICA reserves the right to delink you if either the designation member fee or the tax practitioner fee is not paid.

Consequences of Non-Payment: In cases of non-payment of the tax practitioner annual fee, SAICA will deactivate your tax practitioner status, update SARS’s e-filing accordingly, and may share your details with SARS and publish them on the SAICA Website.

Termination of Membership/Associateship: If your membership or associateship is terminated for any reason, you will be removed as a tax practitioner with SAICA as the RCB, and SARS’s e-filing will be updated accordingly.

No Prorated Refunds: The tax practitioner annual fee payable with this application is only for the period ending 31 December, irrespective of when your application is received. If you apply on or after 1 July, a 50% discount will be applied to the tax practitioner annual fee. However, please note that there are no pro-rata refunds, and any arrears must always be paid.

Deactivation Requests: If you wish to deactivate your tax practitioner status, you must notify SAICA in writing or via the Member Portal by 31 January of the applicable year. Applications received after this date will not be accepted if the tax annual practitioner fee is still outstanding.

No Refunds after Deactivation by SARS: If SARS instructs SAICA to deactivate your tax practitioner status on or after 1 February, no refund is applicable. The tax practitioner annual fee remains payable to SAICA if no payment was received.

I have read and understand the terms and conditions above and agree to abide by them

Yes No

Payment and fees

Note : The amount to be paid will be communicated to you by email, after submitting this application. On receipt of the quotation email, you need to return to this application form in order to make payment via bank card (debit/credit card) or upload proof of payment if payment is being made via EFT and resubmit this application for further processing.

Yes No

Consent

Tax Practitioner Consent to Verify Tax Compliance Status

I confirm and consent that should my registration as a tax practitioner be successful with SAICA and the South African Revenue Service (SARS) that:

SARS may to disclose to SAICA, my taxpayer information as is necessary for the sole purpose of SAICA verifying my tax compliance status; and
SAICA to use this information solely to ensure my compliance with the requirements set forth in section 240(3)(d) of the Tax Administration Act, 2011 (Act No. 28 of 2011) (the TA Act) and to maintain my good standing as a tax practitioner with SAICA.

Yes No

I acknowledge and understand that:

SARS and SAICA are bound by and will maintain the secrecy of the information in accordance with Chapter 6 of the TA Act, the Protection of Personal Information Act, 2013 (Act No. 4 of 2013), and other relevant privacy laws; and SAICA undertakes to solely use the information obtained in accordance with the relevant legislation and for no other purpose than the one set out above.

This consent will remain in effect until I revoke it in writing or until I am deregistered as a tax practitioner with SAICA, whichever occurs first.

I understand that I may revoke this consent at any time by providing written notice to SAICA and that the revocation will take effect within 7 working days after delivery of said notice, provided that any tax compliance verification process before such withdrawal will not be affected.

Yes No

Submit Application

Mandatory Sections Status

Completion Status

RCB Transfer Details : Not Completed
Personal Details : NotCompleted
Ethics Declaration : Not Completed
CPD Declaration : Not Completed
Supporting Document : Not Completed
Term And Condition : Not Completed
Payment and Fees : Not Completed
TCS Consent Form : Not Completed

Declaration

I certify that the information submitted by me herein is complete, true and correct in every detail. I authorise SAICA to conduct reference checks to any information provided by me, if necessary. I also undertake, if admitted, to comply with the provisions of the regulations* by whatever name called from time to time in force, for so long as I shall remain a member.

*Regulations shall mean: In the case of SAICA, the provisions of the Constitution and By-Laws. I enclose the prescribed tax practitioner annual fee and undertake, if approved, to pay timeously the tax practitioner annual fee due by me to SAICA as determined by the Board from time to time.

Yes No

Personal Details

badgeE-Filing Details

pin Postal Address

pin Physical Address

Experience And Qualification

personPlease confirm if you meet following requirements for minimum qualifications and experience

Ethics Declaration

badgeYou may not proceed with this application if you do not comply with the Declaration below

CPD Declaration

badge CPD Declaration

Supporting Documents

attach_file Checklist Documents

Terms and Conditions

person I understand and acknowledge that:

Payment and fees

attach_moneyReinstatement Tax Practitioner Fee

account_balance SAICA bank details for electronic transfer

credit_cardPayment

Consent

Tax Practitioner Consent to Verify Tax Compliance Status

Submit Application

Mandatory Sections Status

Completion Status

Declaration